Audit Objective
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved before payment.
Noteworthy Achievements
Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were consistently followed.
We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit period. We found that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate purposes and properly audited and approved before payment.
District officials implemented well-designed internal controls over the claims audit process. There were no recommendations as a result of this audit.